Which Is Wrong About Gender Responsive Budget

Which is wrong about gender responsive budget?

A) Gender Budgeting does not seek to create a separate budget but to provide affirmative action to address the specific needs of women
B) Gender Budgeting involves dissection of the government to establish its gender differential impacts and to translate gender commitments into budgetary commitments
C) Gender Budgeting is an accounting exercise or a process to ensure that benefits of development should reach all the minorities
D) Gender Budgeting entails maintaining a gender perspective at various stages like programmes/policy formulation,etc.